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    <title>1885 (3) TMI 1 - HIGH COURT OF ALLAHABAD</title>
    <link>https://www.taxtmi.com/caselaws?id=288970</link>
    <description>A usufructuary mortgage of zamindari property was treated by the majority as a transfer of the incidents of ownership, including exclusive possession and enjoyment of usufruct, and therefore as a parting with proprietary rights under Section 7 of the Rent Act, Act XII of 1881. On that reasoning, the mortgagor could fall within the statutory category of an ex-proprietary tenant and claim occupancy rights in sir-land. The dissent viewed the mortgage as only a limited security transaction that did not amount to a complete or permanent alienation of ownership, and considered the statutory phrase &quot;lose or part with&quot; to require a fuller divestiture of proprietary rights.</description>
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    <pubDate>Sat, 07 Mar 1885 00:00:00 +0521</pubDate>
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      <title>1885 (3) TMI 1 - HIGH COURT OF ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=288970</link>
      <description>A usufructuary mortgage of zamindari property was treated by the majority as a transfer of the incidents of ownership, including exclusive possession and enjoyment of usufruct, and therefore as a parting with proprietary rights under Section 7 of the Rent Act, Act XII of 1881. On that reasoning, the mortgagor could fall within the statutory category of an ex-proprietary tenant and claim occupancy rights in sir-land. The dissent viewed the mortgage as only a limited security transaction that did not amount to a complete or permanent alienation of ownership, and considered the statutory phrase &quot;lose or part with&quot; to require a fuller divestiture of proprietary rights.</description>
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      <pubDate>Sat, 07 Mar 1885 00:00:00 +0521</pubDate>
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